Base
N2359712012-12-14New YorkClassification

The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s pullover from El Salvador.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s pullover from El Salvador.

Ruling Text

N235971 December 14, 2012 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mark Gitomer The Production Department Ltd. 431 Maple Avenue Pittsburgh, PA 15218-1501 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s pullover from El Salvador. Dear Mr. Gitomer: In your letter dated November 21, 2012, you requested the tariff classification and eligibility under DR-CAFTA of a girl’s short sleeve pullover. The submitted sample will not be returned to you. Style 281191 is a girl’s short sleeve pullover that is made of two different fabrics. The fabric comprising the central part of the garment front, the central part of the garment back, the shoulders and the sleeves is piece dyed polyester knit fabric. The fabric comprising the garment sides including the peripheral areas of the front and the back is a different polyester knit fabric that is printed. The printed fabric at the garment sides imparts a tapered and sculpted contrast to the piece dyed front, back, sleeve and shoulder panels. The item has a piece dyed banded neckline. Overlock stitching is used to combine the component pieces and also to stitch the hem. The fabric for the polyester piece dyed fabric is produced in El Salvador from yarns manufactured in El Salvador. The sewing thread is formed in the U.S. and finished in El Salvador. The printed fabric for the garment sides is made in Brazil. In El Salvador, the fabrics are cut, sewn and assembled into the finished garment. The garment is exported directly from El Salvador to the U.S. The essential character of the pullover is imparted by the piece dyed main body fabric. While you propose classification as a T-shirt, the garment has pieced body construction, precluding classification in heading 6109. The applicable subheading for style 281191 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, women’s or girls’, other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i)the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. Based on the facts provided, the goods described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A). General Note 29(n) Chapter 61, Chapter Rule 2 states, “For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good.” The component that determines the classification is the piece dyed polyester knit fabric which is an originating material. General Note 29(n) Chapter Rule 61, Chapter Rule 4 states, “A good of this chapter, shall be considered originating only if such sewing thread is both formed and finished in the territory of one or more of the parties to the Agreement.” The sewing thread is an originating material. The goods will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

Related Rulings for HTS 6110.30.30.59

Other CBP classification decisions referencing the same tariff code.